Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the petitioner premised solely on the limitation issue addressed by the order. The court directed the respondent to take immediate steps to de-freeze the petitioners' bank accounts affected by the impugned order. The writ petition is allowed, with the relief confined to the limitation question and ancillary de-freezing relief.
HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the petitioner premised solely on the limitation issue addressed by the order. The court directed the respondent to take immediate steps to de-freeze the petitioners' bank accounts affected by the impugned order. The writ petition is allowed, with the relief confined to the limitation question and ancillary de-freezing relief.
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